Special audit report on the summary table of Tonghua Dongbao’s non-operating capital occupation and other related capital transactions
Regarding the occupation of non-operating funds and other related fund transactions of Tonghua Dongbao Pharmaceutical Co., Ltd.
Special audit report for summary table
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Special audit report
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Entrusting unit: Tonghua Dongbao Pharmaceutical Co., Ltd.
Auditing unit: Daxin Accounting Firm (Special General Partnership)
Contact number: +86 (10) 82330558
Special audit report on the summary table of non-operating fund occupation and other related fund transactions of Tonghua Dongbao Pharmaceutical Co., Ltd.
Daxin Special Examination No. [2026] No. 7-00006
Daxin Accounting Firm (Special General Partnership) WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.
Daxin Accounting Firm WUYIGECertifiedPublicAccountants.LLP Telephone: +86 (10) 82330558 Room 220622/F, Xueyuan International Tower, No. 1 Zhichun Road, Haidian District, Beijing Fax: +86 (10) 82327668 2206, 22nd Floor, Xueyuan International Building, No.1 Zhichun Road, HaidianDist. Website Internet: www.daxincpa.com.cn
Postal code 100083 Beijing,China,100083
Special audit report on the summary table of non-operating fund occupation and other related fund transactions
Daxin Special Examination No. [2026] No. 7-00006 All shareholders of Tonghua Dongbao Pharmaceutical Co., Ltd.:
We accepted the entrustment and audited the financial statements of Tonghua Dongbao Pharmaceutical Co., Ltd. (hereinafter referred to as "your company"), including the consolidated and parent company balance sheets on December 31, 2025, the consolidated and parent company income statements for 2025, the consolidated and parent company cash flow statements, the consolidated and parent company changes in shareholders' equity statements, and notes to the financial statements, and issued Daxin Shenzi [2026] No. 7-00007 audit report on April 17, 2026. Based on the audit of the above financial statements, we reviewed the "Summary Table of Non-Operating Fund Occupation and Other Related Fund Transactions of Listed Companies in 2025" prepared by your company (hereinafter referred to as the "Summary Table of Non-Operating Fund Occupation and Other Related Fund Transactions").
1. Responsibilities of management and governance
In accordance with the provisions of the "Supervisory Guidelines for Listed Companies No. 8 - Supervisory Requirements for Capital Transactions and External Guarantees of Listed Companies" jointly issued by the China Securities Regulatory Commission and other four departments, it is the management of your company to prepare a summary table of non-operating capital occupation and other related capital transactions, and ensure that it is true, accurate and complete.
Those charged with governance are responsible for supervising the preparation process of the summary statement of your company’s non-operating fund occupation and other related fund transactions.
2. Responsibilities of Certified Public Accountants
We performed the audit business in accordance with the provisions of "Chinese Certified Public Accountants' Standards for Other Assurance Engagements No. 3101 - Assurance Engagements Other than Auditing or Review of Historical Financial Information". This standard requires us to plan and implement audit work to obtain reasonable assurance as to whether the summary statement of non-operating capital occupation and other related capital transactions prepared by your company does not contain material misstatements.
During the audit process, we implemented audit procedures that we deem necessary including inquiries, verification of relevant information and documents, and spot checks of accounting records. We believe that our audit provides a reasonable basis for our audit opinion.
Schedule 2
About Tonghua Dongbao Pharmaceutical Co., Ltd.
Table of non-operating fund occupation and other related fund transactions in 2025
Unit: 10,000 Yuan Occupier and listed company 2025
Fund occupation Occupation in 2025 Repayment in 2025
Accounting of non-operating assets listed companies. The funds occupied at the beginning of the period in 2025. The accumulated amount incurred by the occupying party at the end of the period in 2025. The accumulated funds incurred are also accumulated.
Interest on the accounting used fund balance related to the occupation of funds (such as the cause of the used fund balance) Name of the asset (excluding interest)
Department subjects (yes)
Tonghua Materia Medica controlling shareholder,
Other should be paid in advance Non-operating current controlling shares Biotechnology Actual controller 2.02 2.02
The collection fee is an affiliated enterprise of Dong, Actual Control Co., Ltd.
The controlling shareholder of Tonghua Innovation and its subsidiaries,
Other should be paid in advance Non-operating enterprise Color Printing Co., Ltd. Actual controller 0.25 0.04 0.29
Affiliates of the company that collects fees
Subtotal // / 2.27 0.04 2.31 // Subtotal of former controlling shareholders, non-operating owners, actual controlling occupiers and their affiliates, non-operating enterprises / / / / /
Non-operating related parties
Sexual occupation and its affiliated enterprises
non-business
sexual appropriation
Subtotal / / / / /Total / / / 2.27 0.04 2.31 / /
Listed company 2025
Correspondence parties and 2025 annual transactions
Accounting of other related capital transactions. Current funds at the beginning of 2025. Repayment in 2025. Type of current transactions at the end of 2025. Cumulative amount incurred by listed companies.
Interest on the accounting fund balance of the name of the financial counterparty Cumulative amount Fund balance Cause Qualitative relationship (excluding interest)
Subject (if any)
controlling stock
Tonghua Dongbao
East, actual accounts receivable Sales of drugs Commercial pharmaceutical operations 58.33 114.37 104.97 67.73
Controller's Money Exchange Co., Ltd.
Affiliates
controlling stock
Tonghua Lijing
East, actual other should be sold original operating energy and heat 39.33 63.88 103.21
Receipts from controlling shareholders and controllers Coal Trading Co., Ltd.
Actual Controller Affiliated Enterprises
and its subsidiaries holding shares
Tonghua Dongbao
Business East, actual receivables entrusted plus Operating Wuyao Co., Ltd. 52.45 113.62 66.07 100.00
The controller’s financing company
Affiliates
actual control
Tonghua Hongbao
Close relatives Accounts receivable Trustee Plus Commercial Pharmaceutical Co., Ltd. 84.64 1.94 82.70
Controlled public financing companies
Division
Shanghai Longke
Listed company Other applications Non-operating Pharmaceutical Co., Ltd. 8,000.00 8.22 8,008.22 Current accounts
Affiliates of Payment Collection Sex Dealers
Listed company Changchun Dongbao
Listed company Other non-operating subsidiaries and its Pharmaceutical Co., Ltd. 4,514.84 5.00 4,519.84 Current accounts
Subsidiaries of Payment Collection Sexual Dealing Affiliates Company
Tonghua Dongbao
Listed company Other should not operate environmentally friendly building materials 1,228.73 60.00 1,288.73 Current accounts
Subsidiaries of Payment Collection Co., Ltd.
company
Tonghua Dongbao
Jinhong Foundation
Real estate development listed company shares receivable non-operating 4,813.09 4,813.09 dividends
Co., Ltd.'s subsidiary company, Tonghua County No.
A branch
Non-business transactions related to natural persons
Non-business dealings with Junhemengsheng
Other related parties Pharmaceuticals Other related parties Rental houses
Other applications and its subsidiaries (Hangzhou) Affiliates of the party 49.50 431.68 481.19 Housing and equipment
Receipt Banking Industry Co., Ltd. Enterprise Preparation
company
Total / / / 10,756.27 8,873.18 8.22 757.37 18,880.31 / /